Ezel / Tax Rulings / TX
TX 8703L0801C08 Sales and/or Use Tax (State,Local,MTA) 1987-03-17

Were Slim-Fast chocolate nutrition bars, powdered shakes, pudding, hot cocoa, and cookies subject to Texas sales tax?

Short answer: No. Texas treated the listed Slim-Fast bars, powdered shakes, pudding, hot cocoa, and cookies as exempt food products.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This 1987 Texas Comptroller letter addresses only the Slim-Fast nutrition bars, powdered shakes, pudding, hot cocoa, and cookies named in its body. The STAR caption mentions additional product categories that the operative text does not decide. Product formulations, labels, classifications, and sales-tax rules may have changed. Verify current treatment of each specific product and applicable local taxes. STAR documents may no longer represent current policy even when not marked superseded. Identities are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said Slim-Fast chocolate nutrition bars were exempt from sales tax as a food product. The product label described the bars as a meal substitute when consumed with milk.

The letter also exempted Slim-Fast powdered shakes, pudding, hot cocoa, and cookies. Although the STAR subject caption lists other categories, the body does not separately decide them.

What this means for you

The holding covers only the named products and the facts presented. A similar marketing label or diet-related purpose does not establish that every nutrition or beverage product receives the same treatment.

Common questions

Were the chocolate nutrition bars taxable? No.

What other products did the letter exempt? Slim-Fast powdered shakes, pudding, hot cocoa, and cookies.

Did the operative text decide the tax treatment of juice drinks? No.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 17, 1987

Dear ***:

Thank you for the information you supplied on the Slim-Fast Chocolate
Nutrition Bars.

The nutrition bars are exempt from sales tax as a food product. According
to the label, the nutrition bars are a meal substitute when consumed with
milk. The Slim-Fast powdered shakes, pudding, hot cocoa and cookies are
also exempt.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Administration Division.

Sincerely,
Julie Pesl
Tax Policy Section
Tax Administration Division

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